Application of the Accounting Standards for Revenue Recognition and Fair Value Measurement
First written in FY2022-Q1. 3 of 4 entries say "Restated". Latest entry: FY2023-Q1.
129 other companies' latest entry also says "Restated".
- FY2023-Q1RestatedAnnual report
「The company has applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards from the beginning of the first-quarter consolidated accounting period.」
The company reconfirmed that it had applied the revenue recognition standard and other standards from the beginning of the first quarter of the current consolidated fiscal year. - FY2022RestatedAnnual report
「The Accounting Standard for Revenue Recognition (Accounting Standard No. 29, 31 March 2020; hereinafter, the “Revenue Recognition Standard”) and other standards were applied from the beginning of the consolidated fiscal year. Revenue is now recognized at the amount expected to be received in exchange for the promised goods or services when control of those goods or services is transferred to the customer.」
The company reconfirmed that it had applied the revenue recognition standard and other standards from the beginning of the current consolidated fiscal year, that the impact on profit or loss was immaterial, and that there was no impact on retained earnings at the beginning of the period. - FY2022-Q2RestatedAnnual report
「The company has applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards from the beginning of the first-quarter consolidated accounting period.」
The company reconfirmed that it had applied the revenue recognition standard and other standards from the beginning of the first quarter of the current consolidated fiscal year, and disclosed that the impact on profit or loss for the cumulative second quarter was immaterial. - FY2022-Q1First statedAnnual report
「The company applied the Accounting Standard for Revenue Recognition (ASBJ Statement No. 29, 31 March 2020) and related standards from the beginning of the cumulative first quarter of the fiscal year, and began recognizing revenue at the amount expected to be received in exchange for the promised goods or services when control of those goods or services is transferred to the customer. The company also applied the Accounting Standard for Fair Value Measurement (ASBJ Statement No. 30, 4 July 2019) and related standards from the beginning of the cumulative first quarter of the fiscal year, and applied the new accounting policies prescribed by the fair value measurement standards and related standards prospectively.」
The company applied the revenue recognition standard, the fair value measurement standard and other standards from the beginning of the first quarter of the current consolidated fiscal year. It disclosed that the impact of applying the revenue recognition standard on profit or loss for the quarter was immaterial and that there was no impact on retained earnings at the beginning of the period.